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2012 (11) TMI 1023 - AT - Central ExciseWaiver of condition of pre-deposit of duty - No source of income declared - clandestine removal of excisable goods without invoices and without payment of duty - Held that:- On perusal of the show cause notice as well as order-in-original we find that the impugned order is based only on the ground that there was unexplained income of Rs. 1 crore was detected by the income tax authorities and the Department has presumed that aforesaid income must have been the result of undeclared production and clandestine removal of excisable goods. We may note that since the Department has raised duty demand, the onus of proving excess production and clandestine removal of excisable goods is on the Department. The impugned order is prima facie based on assumption and presumption and there is no evidence which may suggest excess production or clandestine removal of excisable goods by the appellant. Therefore, in our view, the appellant have a strong prima facie case. Accordingly we allow the stay applications and waive condition of pre-deposit of duty demand, interest and penalty and recovery thereof stayed till disposal of the appeals - Stay granted.
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